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90_HB0748
625 ILCS 5/2-121 from Ch. 95 1/2, par. 2-121
Amends provisions of the Vehicle Code prohibiting a
municipality from imposing a tax or license fee upon vehicle
owners under specified circumstances. Imposes a similar
prohibition upon counties. Declares ordinances enacted by
counties that are inconsistent with the prohibition to be
null and void, and provides for the refund and forgiveness of
money paid or owed to a county on or after January 1, 1993.
Preempts home rule powers.
LRB9003119NTcd
LRB9003119NTcd
1 AN ACT to amend the Illinois Vehicle Code by changing
2 Section 2-121.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Illinois Vehicle Code is amended by
6 changing Section 2-121 as follows:
7 (625 ILCS 5/2-121) (from Ch. 95 1/2, par. 2-121)
8 Sec. 2-121. Local Government tax.
9 (a) No owner of a vehicle who shall have obtained a
10 certificate from the Secretary of State and paid the
11 registration fee and tax as provided in this Act, shall be
12 required by any county, city, village, incorporated town, or
13 other municipal corporation within the State other than a
14 county, city, village, incorporated town, or other municipal
15 corporation in which the owner resides or in which a vehicle
16 has its situs or base, to pay any tax or license fee for the
17 use of the vehicle. The county, city, village, or
18 incorporated town in which the owner resides or in which a
19 vehicle has its situs or base, except commercial motor
20 vehicles as defined in paragraph (2) of Section 18b-101 that
21 are registered under Section 3-402.1, may impose a tax or
22 license fee as is provided in Section 8-11-4 of the Illinois
23 Municipal Code or a similar county ordinance that imposes a
24 tax or license fee on an owner of a vehicle for the use of
25 the vehicle.
26 Nor shall the owner be required to display upon his
27 vehicle any plate or tax or license number other than that
28 issued by the Secretary of State or by the county, city,
29 village, incorporated town, or other municipal corporation
30 within the State within which the owner resides or in which a
31 vehicle has its situs or base. However, a resident owner
-2- LRB9003119NTcd
1 shall not be required to display on his vehicle, the plate or
2 tax or license number issued by the county, city, village, or
3 incorporated town of his residence if his vehicle is
4 displaying the plate or tax or license number issued by the
5 place wherein the vehicle has its situs or base.
6 The changes made to this subsection (a) by this
7 amendatory Act of 1997 apply to ordinances enacted by any
8 county. Any provision of an ordinance enacted by a county
9 that is inconsistent with this subsection (a) is null and
10 void. A county that has imposed a tax or license fee under
11 any provision of an ordinance enacted by a county that is
12 inconsistent with this subsection (a) shall refund and
13 forgive all money paid or owed to the county under that
14 provision on or after January 1, 1993.
15 (b) The power to tax or impose a license fee for the use
16 of motor vehicles is an exclusive power and function of the
17 State and a home rule unit may not impose a tax or license
18 fee for the use of motor vehicles. This subsection (b) is a
19 denial and limitation of home rule powers and functions under
20 subsection (h) of Section 6 of Article VII of the Illinois
21 Constitution.
22 (Source: P.A. 87-1063.)